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Michigan manufacturing personal property tax exemption must be filed by Feb. 20

Beginning Dec. 31, 2015, Michigan is providing a personal property tax exemption for eligible manufacturing personal property (EMPP). Because Michigan broadly defines EMPP, taxpayers should consider applying for this exemption. Although EMPP is exempt from the ad valorem tax imposed by local assessors, the state will impose an essential services assessment at a lower rate. Entities applying for the exemption must file the appropriate form with their local assessor by Feb. 20 of the first year for which the EMPP is considered to be eligible personal property. The filing deadline has been interpreted to require that the local assessor physically receive the form by Feb. 20.

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